Environmental csr activities by select companies- a comparative study
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Abstract
Corporate Social Responsibility (CSR) can be understood as a concept or a part of a business strategy where a company blends the social and environmental concerns along with its goals in order to attain a socially conscious image in the eyes of stakeholders. Since the enforcement of the Companies Act, 2013, CSR has been made mandatory for both public and private sector companies who fulfills the criteria for compulsory CSR under the act. Schedule VII of this act prescribe activities that a company in India need to invest in as a part of CSR. In the present global scenario, it is necessary for an organization to be socially conscious in order to survive long and gain public attention. The proposed study aims to know about the CSR activities focused on Environmental Protection and Sustainability by the select companies and also to determine the trend of expenditure incurred by them on Environmental Protection and Sustainability. The authors have selected three companies i.e., ONGC, OIL and Reliance Industries for the present study. Various annual reports have been used to collect information relating to the CSR activities of selected companies.
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